Posted Transaction With Money Amount Data
Internal Revenue Manual Part 2. Information Technology · 2026-10-03 edition · updated 2026-10-04 · United States
Standard Data
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Record Element Description
Item
Description
1
PENDING TYPE
2
TRANSACTION CODE
3
REVERSAL CODE
Blank — Not reversed
R — Reversed
4
TRANSACTION DATE. For consolidated TCs 650 & 660 this will be the transaction date of the first consolidated transaction.
5
TRANSACTION AMOUNT. For consolidated TCs 650 & 660 this will be the total amount for all transactions consolidated.
6
TRANSACTION CYCLE—Cycle the transaction posted to the Master File.
7
TRANSACTION DOCUMENT LOCATOR NUMBER —For FTD Transactions the DLN will contain the following information:
Position
Description
1–2
District Office Code
3
Tax Class
4–5
Document Code
6–8
FTD Conversion Date
9–10
Zeros or 99. 99 = Rollover or Rollback
11
Substitute Card Code 0 = Original 1 = Substitute
12–13
FRB Code
14
Year
8
TRANSACTION INFORMATION CODE—See description of values in Exhibit 2.3.32–13.
9
MULTIPLE/SPLIT REMITTANCE INDICATOR—Will be significant only for certain IMF and BMF payments.
Values:
blank
= Not significant
M
= Multiple Remittance
S
= Split Remittance
Variable Data for TC151 and TC 154 (Form 5330)
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Record Element Description
Item
Description
1
CROSS REFERENCE TIN
2
CROSS REFERENCE PLAN NUMBER
3
CROSS REFERENCE TAX PERIOD
4
REVERSAL DLN
5
151 CODE
6
SECURED RETURN CODE—Used to identify the source through which a delinquent return was filed. Valid Range 101–848.
7
RETURN CONDITION CODES
8
MINIMUM FUNDING TAX AMOUNT
9
EXCESS CONTRIBUTIONS TAX AMOUNT
10
CORRECTED PROHIBITED TC INDICATOR
11
PROHIBITED SELF EMPLOYED TAX AMOUNT
12
SELF EMPLOYED CONTRIBUTION TAX AMOUNT
13
DISQUALIFIED BENEFIT AMOUNT
14
EXCESS FRINGE BENEFIT AMOUNT
15
REVERSION ASSET AMOUNT
16
NON-DEDUCTIBLE CONTRIBUTION TAX AMOUNT
17
EXCESS 403 CONTRIBUTION TAX AMOUNT
18
PROHIBITED ALLOCATION TAX AMOUNT
19
EXCISE TAX FOR EMPLOYEE STOCK OWNERSHIP PLAN DISTRIBUTION by an Estate
Variable Data for TC 17X, 186, TC 196/197, TC 240, TC 241, TC 34X, TC 336/337, TC538
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Record Element Description
Item
Description
1
PENALTY REASON CODE (Both TC 17X and TC 240)
2
ESTIMATED PENALTY WAIVED AMOUNT (TC 17X only)
3
FTD PENALTY CODE—If present, will be value "03" or "11"
4
REFERENCE AMOUNT—The amount shown is the additional interest assessed (over and above the regular interest). This amount is also included in the regular interest (primary transaction) amount.
5
PENALTY CODE REFERENCE NUMBER (TC 240 only)
6
TAX MOTIVATED TRANSACTION AMOUNT— This memo amount is not to be used for Module Balance Computation.
7
TAX MOTIVATED INTEREST AMOUNT—This memo amount is not to be used for Module Balance Computation.
8
INTEREST TO DATE
9
Open number
10
COMPUTER INTEREST AMOUNT—only shown when Interest to Date is present.
11
CROSS REFERENCE EIN
12
ABSTRACT NUMBER
13
ABSTRACT AMOUNT
14
FTD INCREASED PENALTY
15
XREF EIN
16
Return Processable Date
17
CSED DATE
Variable Data for TC 459, 494, 620, 636/637, 650 & FTD's
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Record Element Description
Item
Description
1
TENTATIVE TAX LIABILITY
2
PRIOR TAX LIABILITY
3
MEMO MONEY AMOUNT - Is the amount of money transferred from a tax module with refund freeze to tax module(s) with a balance due. (TC 494 only)
4
BUSINESS ENERGY INVESTMENT CREDIT MEMO AMOUNT
5
BUSINESS ENERGY INVESTMENT CREDIT APPLICATION I.D. CODE.
6
ELECT PAYMENT literal appears if applicable
7
MICROFILM SERIAL NUMBER—FTD
8
CONSOLIDATED TC 65X, TC 66X COUNT—FTD
9
FORM 8109B INDICATOR— If significant, indicates that taxpayer has used a blank voucher to make his FTD payment, instead of using a preprinted coupon.
10
MISSING INFORMATION CODE—If significant, indicates that taxpayer has left out or entered illegibly either the MFT or Tax Period (or both) when using the pre-printed coupon book to make his FTD payment.
11
ORIGINAL MFT —Original MFT to which the FTD was directed.
12
ORIGINAL TAX PERIOD—Original Tax Period to which the FTD was directed.
13
Intended Payment (Posting) Date
Variable Data for Credit Transfers and Refund Reversals
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Record Element Descriptions
Item
Description
1
CROSS REFERENCE TIN—Credit Transfer
2
CROSS REFERENCE MFT—Credit Transfer ("9" s indicate that the credit went to the Excess Collections File).
3
CROSS REFERENCE TAX PERIOD—Credit Transfer ("9" s indicate that the credit went to the Excess Collections File).
4
SPOUSE'S INDICATOR —(Present for IRAF only)—Credit Transfer Values are:
0 = Non Joint IRA
1 = Primary Spouse in a Joint Return has IRA (this is secondary).
2 = Secondary Spouse in a Joint Return has IRA (this is primary).
5
GENERAL LEDGER ACCOUNT NUMBER—Credit Transfer
6
INTEREST TO DATE—Format MM-DD-YYYY.
7
REFUND INTEREST
8
REFUND CHECK NUMBER
9
IRS ERROR INTEREST INDICATOR (only for TC 740)
10
DESIGNATED PAYMENT CODE
Blank = Designated Payment Indicator is not present on Posting Voucher (Undesignated Payment).
01 = Taxpayer instructed that Payment is to be applied to Non-Trust Portion of Tax first.
02 = Taxpayer instructed that Payment is to be applied to Trust Portion of Tax first.
03 = Bankruptcy payment. IRS litigation notice is suppressed.
04 = Payment that is a levied state tax refund.
05 = Levy (from Notice of Levy)
06 = Seizure and sale.
07 = Lien.
08 = Suit.
09 = Offer in Compromise.
10 = Installment Agreement.
11 = Bankruptcy Designated to Trust Fund.
12 = Transferred Cash Bond.
13 = Deferred Taxes (OBRA).
14 = Authorization Given by Taxpayer to Apply Payment.
99 = Miscellaneous Payment (other than 01 through 14).
11
ELECT PAYMENT —Generated literal
12
Refund Literal
TC-847 = CORR REFUND POSTED-
TC-848 = REFUND-
TC-849 = CORR REFUND-
13
Refund amount
14
Microfilm Serial Number
15
Intended Payment (Posting) Date
Note: This literal is generated if the ELECT-PAY-IND field equals ‘1’ else it is blank.
16
Refund Schedule Number
17
Refund Collection Indicator
18
FMS Cancellation Date
Variable Data for Audit Adjustments (TC 30X)
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Record Element Description
Item
Description
1
HOLD CODE
2
AUDIT DISPOSAL CODES
3
870 WAIVER DATE—Format is MMDDYYYY
4
ASSESSMENT EXTENSION DATE (ASED) or INTEREST COMPUTATION DATE (INTD)—Assessment Extension Date if present (TC 300, 301) or Interest Computation Date if present (TC 304, 305, 308 or 309)
5
ADJUSTMENT REASON CODE 1, 2, 3, 4 ADJUSTMENT-REASON-CD-1 is used in conjunction with a Credit Reference Number to further define the specific reason for an adjustment to an Examination case. ADJUSTMENT-REASON-CD-2 is used in conjunction with a Credit Reference Number to further define the specific reason for an adjustment to an Examination case. ADJUSTMENT-REASON-CD-3 is used in conjunction with a Credit Reference Number to further define the specific reason for an adjustment to an Examination case. ADJUSTMENT-REASON-CD-4 is used in conjunction with a Penalty Reason Code to further define the specific reason for an adjustment to an Examination case.
6
TRANSACTION PRIORITY CODE
7
APPELLATE OFFICE LOCATION CODE
8
CLAIM REJECTION DATE—Format is MMDDYYYY. Displayed for transcripts on posted TC 300 record.
9
ABSTRACT NUMBER If the first two positions of the ABSTRACT NUMBER contains a STATE CODE, then the rightmost position will contain either a "T" or a "W" , and the following ABSTRACT AMOUNT will be the ADJUSTMENT TO TAX ("T" ) or ADJUSTMENT TO WAGES ("W" ) for Form 940 returns.
10
ABSTRACT AMOUNT —If present, hyphen (-) in rightmost position indicates credit
11
IRS NUMBER —Will be displayed if MFT is 61.
12
IRS NUMBER AMOUNT
Variable Data for DP Tax Adjustments (TC 29X)
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Record Element Description
Item
Description
1
HOLD CODE
2
ARC — May contain up to 4 two-digit codes, separated by dashes. See IRM 21.5, Account Resolution, for Reason Code explanations and instructions for their use.
3
INTEREST COMPUTATION DATE
4
ADJUSTMENT PRIORITY CODE
5
TAXPAYER CORRESPONDENCE DATE (MMDDYYYY)
6
CREDIT INTEREST DATE (MMDDYYYY)
7
REFUND STATUTE CONTROL DATE
8
AMENDED CLAIMS DATE
9
Correspondence Imaging System (CIS) Master File Indicator
10
ITEM REFERENCE NUMBER
11
ITEM REFERENCE AMOUNT
12
IRS NUMBER
13
IRS NUMBER AMOUNT
14
ABSTRACT NUMBER
15
ABSTRACT AMOUNT
Variable Data for TC 896, 897, 898/899, 922, 925
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Record Element Description
Item
Description
1
AGENCY CODE
2
SUB-AGENCY CODE Usually STATE Abbreviation or Sub-State code (probably city). For some of the Agencies, SUB-AGENCY CODE is blank. For example, if the AGENCY CODE is value "1" or "2" , this means that the offset funds will be sent to Health and Human Services, to be distributed to the State Agency identified in the SUB-AGENCY CODE field. Refer to IRM 21.6, Individual Tax Returns, for a detailed list of SUB-AGENCY CODES.
3
OFFSET TRACE NUMBER
4
PROCESS CODE from 1 to 10 values may appear.
5
PROCESS-CD for Information Reporting and Document Matching (IRDM). From 1 to 10 values may appear. The TC-925 will carry a new range of 4-digit Process codes using different ranges for BUR, CAWR and nonfiler. See Document 6209 for new process code values and meanings.
Variable Data for TC 608, 640, 670, 71X, 766, and 767
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Record Element Description
Item
Description
1
PENALTY REASON CODE
2
DESIGNATED PAYMENT CODE
Blank = Designated Payment Indicator is not present on Posting Voucher (Undesignated Payment).
01 = Taxpayer instructed that Payment is to be applied to Non-Trust Portion of Tax first.
02 = Taxpayer instructed that Payment is to be applied to Trust Portion of Tax first.
03 = Bankruptcy payment. IRS litigation notice is suppressed.
04 = Payment that is levied state tax refund.
05 = Levy (from Notice of Levy)
06 = Seizure and sale.
07 = Lien.
08 = Suit.
09 = Offer in Compromise.
10 = Installment Agreement.
11 = Bankruptcy Designated to Trust Fund.
12 = Transferred Cash Bond.
13 = Deferred Taxes (OBRA).
14 = Authorization Given by Taxpayer to Apply Payment.
99 = Miscellaneous Payment (other than 01–14).
3
CASH BOND PAYMENT— Literal Only present when TC 640 has a DLN document code value of 17 and a block number in the range 990 to 999.
4
AVAILABILITY DATE
5
CREDIT ID NUMBER or OFFSET TRACE NUMBER, if significant
6
AGENCY CODE- This is the agency that received the Treasury Offset funds. If present (TC 766 , 767).
7
SUB AGENCY CODE - This is the Sub-Agency that received the Treasury Offset funds. If present (TC 766 , 767).
8
COBRA PRM ASST PYMT - COBRA Premium Assistance Payment. Only present when CRN has a value of 299.
9
ADJ COBRA PRM ASST PYMT - Adjustment COBRA Premium Assistance Payment. Only present when CRN has a value of 299.
Variable Data for EFT-TRANS-REC
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Record Element Description
Item
Description
1
ELECT PAYMENT appears if applicable.
2
EFT TRACE NUMBER—The electronically filed trace number.
3
DESIGNATED PAYMENT CODE - “Please see IRM 3.11.10 (Revenue Receipts IRM, section 3.11.10.5.10) or DOCUMENT 6209 for valid DESIGNATED-PAYMENT-CDs and meanings."
4
Intended Payment (Posting) Date - TC 650
5
TC 680 MEMO AMOUNT - Is the amount applied to Debit Interest.
Variable Data for TC970
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Record Element Description
BMT MFT 01 and 16 only
Item
Description
1
RET-970-PERIODIC-LIAB-DT
2
RET-970-PERIODIC-LIAB-AMOUNT—Only significant amounts are displayed 1 to 92 times per group. Each tax module can contain up to 4 groups.
3
Net Rate Tax Period
4
Net Rate Amount
5
Net Rate Begin Overlap Date
6
Net Rate End Overlap Date
7
Net Rate MFT Code
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